Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance.
The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance.
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